Education in Islamic boarding schools, general education, and accounting education prioritize ethics and morals in educating their students. This study wants to identify the products of Islamic boarding school education, general education, and accounting education related to the ethics of preparing financial statements. This paper examines the differences in perceptions between boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements. Indicators for the ethics of preparing financial statements are earnings management, misstatement, disclosure, cost-benefit, and responsibility. The survey data was collected from 9 Islamic boarding school caregivers, 21 accounting students, and 64 non-accounting students at Islamic boarding schools, Al Bismi, Central Java. ANOVA analyses were employed to test the hypotheses. The ANOVA test results showed no difference in perceptions between the boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements. However, there are differences in perceptions of Islamic Boarding School Accounting PSAK in the group of students majoring in accounting and non-accounting students. Furthermore, the perceptions between boarding school caregivers and students majoring in accounting and non-accounting students differed in responding to Law Number 18 of 2019 concerning Islamic Boarding Schools.

Keywords: Education, Ethics, Financial Statements, and Islamic Boarding School Students